Source Server:

Running on SharePoint 2010 with SP1 (Installed SP1 manually)

Version Information:

Target Server:

Version information:

But I was trying to restore using Power Shell I am getting the
Error for version is not same.

Your backup
is from a different version of Microsoft SharePoint Foundation and cannot be
restored to a server running the current version. The backup file should be
restored to a server with version 14.0.0.... Or later

Versions are same, that’s why I was
not sure what the difference is,

I just verify the Installed Update I found at Source and
Target server are different in the terms of SharePoint Updates.

Tuesday, 23 September 2014

Most of the time i am struggling to restore to the back from interface, Different types of errors every time i need to face, Using SQL command its more easy just have to make sure about the file names are correct and current user have permissions to access.

You must have a Valid SQL Backup file with .bak extension, You can use this Sql command to restore the back on the same server or different Server.

Open SQL Server
Click at New Query
use the below query , just the required Parameters according to you files and locations.